In 2017 the Yakama Nation won an important case further expanding a well-recognized right to travel under their treaty.  In a constant impasse of state tax and Native American rights, the Yakama Nation exhibited how difficult it is for states to impose their taxes on Indian tribes.  The case can also serve as a…

Read More

For over 50 years, US law was such that remote sellers could not be forced to collect another state’s sales tax unless the remote seller had some sort of physical presence in the state. However, in June of 2018, the United States Supreme Court changed the law of the land in South Dakota v. Wayfair.…

Read More

Georgia has enacted legislation that amends provisions concerning municipal water and sewer projects and costs taxes.  The amendments become effective on July 1, 2018.  Specifically, a municipality cannot hold proceedings to re-impose the tax more than six times.  Additionally, the tax cannot be re-imposed after being renewed six times.   This is a stark contrast from…

Read More

In 2012, the well-known Micjo decision came down from one of Florida’s appellate courts. In Micjo, the court ruled that Florida’s other tobacco products tax (“OTP”) should only apply to the tobacco product itself and not on other charges such as shipping and federal excise tax.  Squarely against that ruling Florida’s Department of Business and…

Read More

Georgia has issued a guidance addressing whether a Taxpayer is selling tangible personal property or performing under a real property contract. In addition, the guidance also addresses whether the Taxpayer must collect sales tax on sales for resale. The Taxpayer at issue in the guidance sells custom storage products for both new and preexisting homes.…

Read More

The Texas Comptroller of Public Accounts (“Comptroller”) recently updated its rule for computer hardware, programs, software, and sales. In its updated version, the rule states that the sale, lease, or license to use a computer program is subject to Texas sales tax when the program is “stored, used, or consumed” in Texas. Of particular note,…

Read More

Wayfair has quashed the requirement that a company or vender must be physically located in a state to be subject to the respective sales and use tax within the state. The landmark Supreme Court of the United States decision has prompted responses from states across the country. However, the Arkansas Office of Revenue legal counsel…

Read More

Despite several states’ immediate response to the Supreme Court’s Wayfair ruling, requiring remote sellers to collect sales tax upon the satisfaction of certain economic thresholds, the Wyoming Department of Revenue is not currently mandating remote sellers to license with the state in order to collect and remit sales tax.  In Wayfair, the Supreme Court of…

Read More

The new decision from Wayfair has prompted Louisiana to require the collection of sales and use tax from certain remote sellers effective January 1, 2019.  Wayfair has removed the previous requirement that a company or vender be physically located in a state to be subject to the respective sales and use tax within the state.…

Read More